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HomeMy WebLinkAboutMINUTES - 11091993 - 2.1 TO: BOARD OF SUPERVISORS FROM: Phil Batchelor, County Administrator Contra Costa DATE . November 9, 1993 C ^ SUBJECT: FIRST QUARTER BUDGET REPORT SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATION: 1. Accept this report and direct the County Administrator to continue to monitor the budget and implement corrective plans, where necessary. 2. Direct the County Administrator to closely monitor the major revenues, which have been prerviously identified in balancing the budget, including property taxes, interest earnings, Title IV-A and ME federal Social Services funds, Medi-Cal reimbursements, and sales taxes for realignment and public safety programs. 3. Recognize that the current budget includes approximately $10 million in revenues and expenditure reductions all or a portion of which may not reoccur next fiscal year. BACKGROUND: Since 1984, the County Administrator's Office has prepared quarterly reports which analyze the status of the budget and highlights the budget units which deviate from the budget plan in terms of expenditures and revenues. Actions which are necessary to ensure a healthy budget by the end of the year are recommended as part of the quarterly reporting process. Other items which have major fiscal impacts are also reviewed as part of this periodic report. General County Revenues General County revenues have been significantly reduced by the state raid of property taxes over the last two fiscal years. In fiscal year 1991-92, the County received $246 million in General County revenue while this fiscal year a total of $170 million is budgeted. CONTINUED ON ATTACHMENT: _ YES SIGNATURE: -, r RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S)! G ACTION OF BOARD ON 73 APPROVED AS RECOMMENDED OTHER. VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE IL UNANIMOUS (ABSENT AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. CC: Auditor-Controller ATTESTED 9 y� PHIL BATCHELOR. CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR M382/7-83 BY DEPUTY -2- It is too early to determine the overall status of revenues relative to the budget plan. Very limited information is available at this time for such major revenues as property taxes and interest earnings. However, there are some early warning signs with these two revenue sources. Interest earnings could be as much as 25% below the budget target because of the continuing record low yields on required investments, despite the fact that this revenue is budgeted below the 1992-93 fiscal year. In the property tax area, State assessments on privately owned public utility companies was reduced by 8%, or a $620,000 loss to the County. In the second quarter report, property tax losses to the schools, redevelopment agencies and no and low cities will be known, as well as some indications of the impact of requests for reassessments. Most revenues received on a monthly basis are above or at targeted levels. These revenues include sales taxes, vehicle registration fees, transient occupancy taxes, and property transfer taxes. Social Service The Social Service Department's revenues are primarily driven by state actions. As noted in the October report, the Child Welfare Services (CWS) allocation for fiscal year 1993-1994 is approximately $290,000 less than the previous year's allocation despite an authorized increase in FTE. The department believes it will be able to make up for this shortfall through strict expenditure control and higher than budgeted participation levels in Title IV-E (federal) funding. On the Personal Care Services Program (PCSP), the State has informed the counties that the federal government has postponed elimination of funding eligibility for nurses this fiscal year to October 1, 1994 and until a statewide plan is submitted and approved by the federal government. At this time, it appears that Contra Costa County may break even on the PCSP program. No new information is available on the Title IV-A Emergency Assistance Program. Preliminary programmatic instructions are still incompatible with fiscal instructions. Consequently, it is still not possible to determine if administrative costs will be offset in toto by program savings. The department and Administrator's Office will continue to closely monitor revenues and to report to the Board as appropriate. Health Services The Health Services Department aggressively budgeted in excess of $11 million of revenues anticipated but not confirmed as of adoption of the County budget. At this time, there are still uncertainties in some revenue categories, including the SB910 Medi- Cal reimbursement and the Mental Health Rehabilitation Option. Known variances in revenues include: SLIAG - approximately $200,000 less revenue than anticipated; Realignment - approximately $500,000 more revenue than anticipated; and SB855 - approximately $2.2 million more revenue than anticipated. In addition, it is doubtful that the Medical Assistance Commission will hold another round of SB1255 Voluntary Contributions (budgeted at$2.0 million for the 1993-94 fiscal year). Both the Department and the County Administrator are closely monitoring revenue and will report to the Board as appropriate. Sheriff-Coroner The Sheriff-Coroner Agency is well within acceptable expenditure levels for the first quarter of fiscal year 1993-94. In Patrol and Operations, gross expenditures were approximately 24% and the Detention division's gross expenditures were 23%. The Coroner division experienced 25% gross expenditures for the reporting period and 32% revenue generation. Expenditures for the Agency are expected to stay within budget. Actual revenues received for the first quarter of fiscal year 1993-94 were $1,141,282 in patrol and $173,054 in detention, 5% and 2% of budget respectfully. Sales-Tax Public Protection revenues was budgeted in the Sheriff-Coroner Agency in the amount of $15,777,536 ($48,835,420 in Patrol and $6,942,116 in Detention). Although sales tax -3- has been received, no monies have been journaled, as yet, to the Sheriff-Coroner. Contract City revenues, which historically lag, generate 37% of the Sheriffs $20,958,865 budgeted for the Patrol division. These revenues, which are currently at 7% of budget, will be received by year end. A much more detailed analysis will be possible after the next quarter, once federal and state revenues begin to show-up on the finance runs. Probation Department First quarter figures for the Probation Department indicate that expenditures are on target. Revenues appear to be under-realized because of the lag time between the claiming and receipt of intergovernmental revenues, which represent most of the department's income. A first quarter claim was submitted for the new Title IV-A Emergency Assistance Program and required information was provided to the State for the AB799 Ranch Subsidy. These revenues are expected to be received this fiscal year. The average daily population (ADP) at Juvenile Hall during the first quarter was 118.8, a 6% increase over the first quarter population last year. The October 1993 ADP of 125 indicates a continuing trend of increasing population. First quarter bookings at the Hall of 526, however, represent a 7% decrease in booking from last year indicating fewer releases from the Hall and more serious offenders being detained at the Hall. The ADP exceeded the population cap of 130 on one occasion during the first quarter, but was corrected without the need to make a forced release. A series of discussions among the Probation Department, Juvenile Court, County Administrator and local police agencies have taken place to explore measures which might be taken to increase flexibility for police agencies and meet the needs of the Court within the Probation Department's existing resources. Since July, the Probation Department has been aggressively pursuing alternatives to private placements in a formal program in cooperation with the Social Service Department. As a result of the program, the number of cases in placement during the first quarter was 142, a near 30% decrease as compared to last year. Savings in placement costs accrue to the Social Service Department and the feasibility of utilizing these savings to improve population control at Juvenile Hall is currently being explored. The fast-track probation report program begun January 1, 1993 continues to be successful with the number of reports completed during the first quarter at 150% higher than last year. Through a grant from the County's Productivity Investment Fund, the department will also be implementing an electronic probation report program sometime in 1994, intended to improve efficiency between the department and the Courts and reduce the amount of paper used in making the reports. Budget Unit Reports Attachment A contains a discussion of those budgets which deviated in expenditures or revenues more than 10% from a straight line projection. Many of the deviations from the budget plan were caused by delays in transferring revenues or charging expenditures among the Department and between the County and State and Federal governments. These items are noted in the attachment, but are not expected to materially affect the budget. I I ATTACHMENT A GENERAL FUND 1. BUDGET UNIT 0001 - BOARD OF SUPERVISORS EXPENDITURES: Budgeted $ 1,174,407 Percent Expended 40% Expenditures are high due to one time expenditures for memberships and contracts paid early in the fiscal year. Also charges for services to non-General Fund sources provided have not yet been posted to this budget unit. REVENUES: Budgeted $ 28,148 Percent Received 88% Revenues donated for the Richmond Municipal Advisory Council were received, but not budgeted. Consequently actual revenues are greater than budgeted revenues. A budget adjustment is forthcoming. 2. BUDGET UNIT 0002 - CLERK OF THE BOARD EXPENDITURES: Budgeted $ 39,511 Percent Expended 5% Earned fee revenue has not yet been credited to this budget unit. 3. BUDGET UNIT 0003 - COUNTY ADMINISTRATOR REVENUES: Budgeted $ 838,828 Percent Received 8% Typically, revenues lag for this budget because charges for services provided to the fire districts, code enforcement program, and various overhead charges are made on a quarterly basis. Revenues have not been posted for the first quarter. 4. BUDGET UNIT 0016 - ASSESSOR REVENUES: Budgeted $ 514,379 Percent Received 40% Revenues received to date are high due to the sale of unanticipated property characteristic information tapes. 5. BUDGET UNIT 0025 - PRODUCTIVITY INVESTMENT FUND EXPENDITURES: Budgeted . $ 106,000 Percent Expended 0 Projects have not been approved for this fiscal year, and will be considered in conjunction with the 1993-94 budget process. 6. BUDGET UNIT 0030 -.COUNTY COUNSEL REVENUES: Budgeted $ 975,649 Percent Received 8% First quarter billings not included in the figures. Revenues of approximately $239, 000 are anticipated bringing the actuals in line with expected first quarter budget target. 7. BUDGET UNIT 0036 - MERIT BOARD REVENUES: Budgeted $ 5,400 Percent Received 0 Revenues for this budget are expected to be collected during the third and fourth quarters. Page 2 8. BUDGET UNIT 0037 - TRAINING INSTITUTE REVENUES: Budgeted $ 225,557 Percent Received 9.8% Revenues are lagging because charges for services provided have not been collected. 9. BUDGET UNIT 0043 - ELECTIONS EXPENDITURES: Budgeted $ 2,851,020 Percent Expended 14% The Elections Division will be conducting two major elections, the November election and the June Primary, and will also conduct smaller special elections on request throughout the year. Since election costs are not incurred evenly each quarter, a straightline budget projection is not a reliable forecasting tool for this service. Based upon the expected activity for the first quarter, expenditures are in line with the budget plan. REVENUES: Budgeted $ 899,000 Percent Received 13% Although revenues appear to be under-realized in the first quarter, they have actually been received at anticipated levels for this point in the election cycle. 10. BUDGET UNIT 0120 - SANS CRAINTE DRAINAGE SYSTEM EXPENDITURES: Budgeted $ 91,695 Percent Expended 0 Activity levels are very low in this budget unit due to few or no drainage problems in this region. REVENUES: Budgeted $ 9,000 Percent Received 9% Revenue level depends on development activity in the area which is slow at this time. There are no expected difficulties with this budget because revenues exceed expenditures. 11. BUDGET UNIT 0150 - INSURANCE EXPENDITURES: Budgeted $ 6,500,872 Percent Expended 6% The public liability premiums are included in ,this budget which represents $4.8 million of the total expenditures. The balance, $1.7 million is Risk Management's budget which is 24% expended. The public liability premiums will not be paid until the third quarter, therefore expenditures appear low at this time. 12. BUDGET UNIT 0200 - SUPERIOR COURT REVENUES: Budgeted $ 5,556,723 Percent Received 2% Trial Court Funding revenues have been received from the State but have not, as yet, been credited to the Department. Adjustments necessitated by the October 5th and 26th Board Orders will not show-up on Finance runs until December. 13. BUDGET UNIT 0220 - MUNICIPAL COURTS REVENUES: Budgeted .$11,899,656 Percent Received 7% Trial Court funding revenue has not yet been credited to this budget nor are adjustments made on October 5, 1993 reflected in the first quarter budget figures. For these reasons, revenues appear to be under-realized. Page 3 14. BUDGET UNIT 0235 - LAW & JUSTICE SYSTEMS DEVELOPMENT EXPENDITURES: Budgeted $ 827,106 Percent Expended 11% Expenditures are well within acceptable limits. Extensive Data Processing expenditures will be made later in the year. REVENUES: Budgeted $ 67,972 Percent Received 44% The majority of revenues shown are carry forward from fiscal year 1992-93. Current year revenues are on track. 15. BUDGET UNIT 0236 - COURT RECORDS AUTOMATION EXPENDITURES: Budgeted $ 210,976 Percent Expended 0 It is the intent of the Municipal Courts to use court records automation funds to maintain the ISD Corporation civil and small claims automation systems. To date, no expense has been incurred. 16. BUDGET UNIT 0237 - CLERK RECORDS AUTOMATION EXPENDITURES: Budgeted $ 107,663 Percent Expended 3% Restricted funds accumulate in this budget unit each year to finance the automation and maintenance of the County Clerk's record keeping system. Depending on improvements to the system scheduled each year, it is not unusual for expenditures to fluctuate each quarter, or for fund balances to occur at the end of the fiscal year. 17. BUDGET UNIT 0239 - CRIMINAL GRAND JURY EXPENDITURES: Budgeted $ 69,411 Percent Expended 53% Expenditures are expected to be over budget by year-end. However, the Superior Court is now beginning the process of charging for court reports, which should reduce the net County cost of this budget unit. 18. BUDGET UNIT 0240 - COUNTY CLERK REVENUES: Budgeted $ 2,514,390 Percent Received 12% Budget adjustments made on October 5, 1993 are not reflected in the first quarter figures, thus making revenues appear to be under-realized. Upon further adjustment, revenues appear to be within acceptable limits for the first quarter. 19. BUDGET UNIT 0242 - DISTRICT ATTORNEY REVENUES: Budgeted $ 5,602,192 Percent Received 6% The vast majority of budget revenues are from Sales Tax-Public Protection. Thee revenues as well as grant revenues lag by several months. Revenues re expected to be within budget by year-end. 20. BUDGET UNIT 0243 - PUBLIC DEFENDER REVENUES: Budgeted $ 42,125 Percent Received 0 Public Defender revenues lag by several months due to collection and posting delays. Revenues are expected to be within budget by year-end. Page 4 21. BUDGET UNIT 0245 - D.A. FAMILY SUPPORT REVENUES: Budgeted $10,153,704 Percent Received 0 Family Support revenues lag by several months due to the nature of State and Federal grants as well as collection and posting delays. Revenues are expected to be within budget by year-end. 22. BUDGET UNIT 0255 - SHERIFF REVENUES: Budgeted $20,958,865 Percent Received 5% The vast majority of budgeted revenues are from Sales Tax-Public Protection - $8,835,420 or 42%. These revenues lag by several months and no journals have been made for the first quarter. Contract law enforcement revenues, which make-up 37% of the budget lag as well. Revenues are expected to be within budget by year-end. 23. BUDGET UNIT 0300 - DETENTION REVENUES: Budgeted $10,357,718 Percent Received 2% The vast majority of budgeted revenues are from Sales Tax-Public Protection - $6,942116 or 67%. These revenues as well as grant revenues lag by several months. Revenues are expected to be within budget by year-end. 24. BUDGET UNIT 0308 - PROBATION REVENUES: Budgeted $ 4,672,895 Percent Received 2% Revenues appear to be under-realized because of the lag time between the claiming and receipt of inter-governmental revenues. Revenues have actually been received as anticipated for the first quarter. 25. BUDGET UNIT 0325 - JUSTICE SYSTEM PROGRAMS EXPENDITURES: Budgeted $ 3,159,635 Percent Expended 1% Expenditures are within acceptable limits. Funds, which are budgeted in this unit for conflict defense and the trial courts, will be transferred as part of the year-end close-out as needed. REVENUES: Budgeted $ 166,135 Percent Received 0 Revenues from realignment and state grants lag significantly, first quarter revenues have not, as yet, been credited to this budget unit. 26. BUDGET UNIT 0364 - PUBLIC ADMINISTRATOR REVENUES: Budgeted $ 78,439 Percent Received 6% Revenues depend upon timing of cases closed. No problems are anticipated during this fiscal year. 27. BUDGET UNIT 0330 - COUNTY DRAINAGE MAINTENANCE EXPENDITURES: Budgeted $ 262,000 Percent Expended 10% As in the past, this budget's activity is low in the dry, summer months. Expenditures are expected to increase during the winter and spring months when the weather creates drainage problems. Page 5 REVENUES: Budgeted $ 262,000 Percent Received 0 Revenue for this program comes from special assessments, federal grants for flood damage and the City of Richmond for work performed at as pumping station. Revenue from the federal government and City has been earned, billed and is expected soon. Special assessment revenue is received approximately every 6 months. The first payment is anticipated within a month. 28. BUDGET UNIT 0347 - LAND INFORMATION SYSTEM EXPENDITURES: Budgeted $ 40,950 Percent Expended 1% Expenditures are generally lower at the beginning of the fiscal year. Consultant and fixed asset purchases occur later when departments being served are more secure of their revenues. REVENUES: Budgeted $ 33,000 Percent Received 7% Billing for first quarter revenue is done after finance system cutoff. No problems are anticipated. 29. BUDGET UNIT 0356 - LAFCO EXPENDITURES: Budgeted $ 217,642 Percent Expended 3% Expenditures are low because salaries and benefits costs are not reflected in this budget for the first quarter. Salary expense will be posted for this budget in the second quarter. 30. BUDGET UNIT 0357 - COMMUNITY DEVELOPMENT EXPENDITURES: Budgeted $ 1,674,053 Percent Expended 10% Consultant and contract costs are a large portion of this budget unit. These expenditures are currently low, but are expected to increase later in the fiscal year. A high level of transfers offsetting expenditures are also creating the unusually low expenditure levels. REVENUES: Budgeted $ 1,115,100 Percent Received 10% Revenues appear low the first and third quarters because the department charges Community Development Block Grant and Redevelopment Agency funds on a semi-annual basis. Consequently revenue lags behind by one or more quarters. By year's end, all the budgeted revenue is expected to be realized. 31. BUDGET UNIT 0367 - GAME PROTECTION EXPENDITURES: Budgeted $ 36,110 Percent Expended 0 The Fish and Wildlife Committee has not submitted recommendations for spending to the Board during the first quarter. 32. BUDGET UNIT 0472 - GENERAL SEWER PLANNING EXPENDITURES: Budgeted $ 29,250 Percent Expended 47% There has been a high activity during the first quarter on the promotion of reclaimed water use and other general sewer planning matters. The department will reduce and/or eliminate expenditures before budgeted levels are exceeded. Page 6 33. BUDGET UNIT 0473 - SOLID WASTE MANAGEMENT/RESOURCE RECYCLING EXPENDITURES: Budgeted $ 180,190 Percent Expended 79% Expenditures represent carryforward funds from prior year and are high because of one- time expenses. 34. BUDGET UNIT 0500 - SOCIAL SERVICE REVENUES: Budgeted $56,823,125 Percent Received 12% Revenues appear low due to timing of the finance system cut off dates and reversal of fiscal year 1992-93 accruals. First quarter revenues are expected to come in as budgeted. 35. BUDGET UNIT 0579 - VETERAN'S SERVICE OFFICE EXPENDITURES: Budgeted $ 72,819 Percent Expended 4% Normally, Veterans Service receives its revenue mid-year and at the end of the year. Revenue received is an accrual for fiscal year 1992-93 due to an augmented allocation from the State. 36. BUDGET UNIT 0588 - COMMUNITY SERVICES DEPARTMENT EXPENDITURES: Budgeted $10,504,591 Percent Expended 3% Community Services revenues are typically less than the budget plan targets in the first and second quarters due to timing of the State's reimbursement for Child Development and State preschool programs. 37. BUDGET UNIT 0590 - COMMUNITY DEVELOPMENT BLOCK GRANT EXPENDITURES: Budgeted $ 806,422 Percent Expended 40% Expenditures were incorrectly budgeted. Administrative costs of approximately $400,000 need to be appropriated in order for actuals to be in line with the budget. An appropriation adjustment is being prepared to increase appropriations and revenues which will bring actuals more in line with the budget. 38. BUDGET UNIT 0591 - HOUSING REHABILITATION REVENUES: Budgeted $ 243,975 Percent Received 13% Revenues received are generally lower than budgeted levels at the first quarter. Actual expenditures are roughly equal to actual revenues indicating no anticipated budget problems. 39. BUDGET UNIT 0661 - ROAD CONSTRUCTION EXPENDITURES: Budgeted $ 3,632,343 Percent Expended 110% Budget adjustments are pending which will bring the budget more in line with anticipated activity. Expenditures continue to be high for condemnation work related to State Route 4/13ailey Road Interchange. Other areas of heavy activity include Big Break - Empire Road widening and Willow Pass Grade/State Route 4 projects. REVENUES: Budgeted $ 3,105,840 Percent Received o 106% Budget adjustments are forthcoming that will increase budgeted levels of Measure C, Area of Benefit and state revenues. Actual revenues are roughly equal to actual expenditures indicating no problems. Page 7 NON-GENERAL FUND 1. BUDGET UNIT 0008 - REVENUE COUNTY LIBRARY TAXES REVENUES: Budgeted $ 7,317,800 Percent Received 96% Library Tax revenues are received all at once at the beginning of the year. Slight adjustments will be made by the Auditor throughout the year. 2. BUDGET UNIT 0126 - COUNTY LAW ENFORCEMENT COMPUTER CAP-PROJECT EXPENDITURES: Budgeted $ 71,386 Percent Expended 0 Expenditures are made throughout the year for software replacement and enhancement. Expenditures are made from prior year fund balance. 3. BUDGET UNIT 0128 - JUVENILE HALL CAP-PROJECT EXPENDITURES: Budgeted $ 102,053 Percent Expended 8% Due to the nature of capital projects, expenditures do not follow a straight line pattern. This capital project is in the less costly stages of in-house planning. Any surplus appropriations will be carried forward to next year for continuation of the project. 4. BUDGET UNIT 0161 - SURVEY MONUMENT PRESERVATION EXPENDITURES: Budgeted $ 207,580 Percent Expended 0 It is anticipated that expenditures will be at less than budgeted levels at the end of the year. The department only charges this budget unit when work is performed on survey monument preservation which is a low priority activity for Public Works. 5. BUDGET UNIT 0244 - DA REVENUE NARCOTICS EXPENDITURES: Budgeted $ 138,008 Percent Expended 8% This is a non-general fund budget unit. Expenditures are within acceptable limits. REVENUES: Budgeted $ 138,008 Percent Received 88% These restricted revenues, which are generated through narcotic asset forfeiture, do not follow a straight-line deposit schedule and are within acceptable limits. 6. BUDGET UNIT 0250 - DA - REVENUE SEIF EXPENDITURES: Budgeted $ 203,819 Percent Expended 1% REVENUES: Budgeted $ 202,080 Percent Received 0 It was not anticipated that excess Support Enforcement Incentive Fund revenue would be generated in this fiscal year. The budgeted expenditures and revenue shown are carry forward from previous fiscal years. 7. BUDGET UNIT 0253 - SHERIFF NARCOTICS FORFEITURE EXPENDITURES: Budgeted $ 498,510 Percent Expended 7% This is a non-general fund budget unit. Expenditures are within acceptable limits. Page 8 REVENUES: Budgeted $ 196,301 Percent Received 10% These restricted revenues, which are generated through narcotic asset forfeiture, are within acceptable limits. 8. BUDGET UNIT 0256 - CRIMINALISTICS LAB FUND REVENUES: Budgeted $ . 38,931 Percent Received 39% This is a non-general fund budget unit. Revenues and expenditures are both higher than budget; expenditure will not exceed revenues received. 9. BUDGET UNIT 0260 - AUTOMATED ID WARRANT EXPENDITURES: Budgeted $1,310,862 Percent Expended 15% This is a non-general fund budget unit. Expenditures are made primarily for replacement and enhancement of automated fingerprint identification (CAL-ID) equipment and are within acceptable limits. 10. BUDGET UNIT 0341 - BUILDING INSPECTION-LAND DEVELOPMENT EXPENDITURES: Budgeted $ 3,832,987 Percent Expended 39% The Building Inspection department is keeping expenditures low in anticipation of below normal revenue receipts. Also, expenditures are more in line with expected 2nd quarter activity when, encumbrances are included in the total and expenditures incorrectly charged to Budget Unit 0340 are transferred to this budget unit. 11. BUDGET UNIT 0352 - COMMUNITY DEVELOPMENT-LAND DEVELOPMENT REVENUES: Budgeted $ 1,716,434 Percent Received 36% The Community Development department collects revenue earned by the departments that work on land development projects. The revenue is initially deposited into this budget unit and dispersed later to the other departments through a journal entry, thereby aligning actual receipts with the budget. 12. BUDGET UNIT 0353 - RECORDER MICROGRAPHICS/MODERNIZATION EXPENDITURES: Budgeted $ 3,066,971 Percent Expended 6% Restricted funds accumulate in this budget unit each year to finance the conversion of recorded documents to microfilm and the modernization of systems for locating and retrieving documents. Depending on improvements to the systems scheduled each year, it is not unusual for expenditures to fluctuate each quarter, or for fund balances to occur at the end of the fiscal year. 13. BUDGET UNIT 0585 - DOMESTIC VIOLENCENICTIM ASSISTANCE EXPENDITURES: Budgeted $ 81,651 Percent Expended 6% This budget unit was recently transferred to the Health Services Agency. The annual contract did not begin until after the beginning of the fiscal year. Page 9 14. BUDGET UNIT 0596 - AFFORDABLE HOUSING EXPENDITURES: Budgeted $ 1,013,795 Percent Expended 0 Expenditures appear low due to an accounting technicality that budgets lat year's fund balance along with the expenditures the department anticipates in the current year. Given anticipated expenditures of $2,500 the year to date actual of zero is not out of line for the first quarter. REVENUES: Budgeted $ 2,500 Percent Received 211% No budget problems are anticipated for this small. budget unit. 15. BUDGET UNIT 0620 - LIBRARY REVENUES: Budgeted $ 502,400 Percent Received 40% State and federal grants, fines and donations lag by several months. Library Tax revenues are reflected for the entire year. Although 40% of budget revenues have been received, revenues are not expected to exceed the budgeted amount. 16. BUDGET UNIT 0651 - PUBLIC WORKS-LAND DEVELOPMENT REVENUES: Budgeted $ 2,100,000 Percent Received 10% Actual revenue receipts are within or at better than budgeted levels. A-large portion of the revenue is collected by another department and has not yet been posted to this budget unit. Also, revenue received last fiscal year for work being performed in the present will not be credited to the budget unit until the end of the fiscal year. 17. BUDGET UNIT 0662 - ROAD CONSTRUCTION-ROAD FUND REVENUES: Budgeted $ 6,478,300 Percent Received 0 Budget adjustments are pending which will bring the budget more in line with anticipated receipt levels, also the department is waiting for reimbursement from state and federal sources for work performed last year. 18. BUDGET UNIT 0663 - TRANSPORTATION IMPROVEMENT EXPENDITURES: Budgeted $ 4,594,163 Percent Expended 0 The Public Works department accrues the majority of the costs, but posting and other administrative functions for this budget unit are performed by the Community Development department. There is generally a lag between actual activity and its appearance in the budget/finance system. REVENUES: Budgeted $ 1,454,669 Percent Received 0 Revenues are low because Measure C (sales tax) received from the Transportation Authority is posted to this budget every six months. It is anticipated that budgeted revenue levels will be reached. 19. BUDGET UNIT 0672 - ROAD MAINTENANCE-ROAD FUND REVENUES: Budgeted $ 81,602 Percent Received 0 Revenues appear low because the department does not charge Area of Benefit funds and other revenue sources at the same time as the revenue is earned. Revenue received lags behind services performed. Page 10 20. BUDGET UNIT 0674 - MISCELLANEOUS PROPERTY EXPENDITURES: Budgeted $ 30,000 Percent Expended 10% Expenditures in this budget unit follow no uniform pattern, spending is on repairs and improvements to rental property. The department does not expect any major, costly repairs this fiscal year. REVENUES: Budgeted $ 53,000 Percent Received 37% Revenues primarily come from monthly rental payments and sale of rental properties. Revenues are high this quarter due to some sales resulting in fewer rental payments later the year. The net result will bring actual revenues in line with the budget by the end of the year. 21. BUDGET UNIT 0676 - ROAD ADMINISTRATION/PLANNING EXPENDITURES: Budgeted $ 2,179,871 Percent Expended 37% Expenditures generally run high at the end of the year when miscellaneous annual charges are assessed, such as Liability and County Counsel. Also, actual expenditures tend to lag behind the budget/finance system by a month. REVENUES: Budgeted $ 1,511,160 Percent Received 0 Revenues are low due to lag between time when services are performed and reimbursement from state and federal sources, as well as when charges are made to AOB funds and cities. Charges are made on a quarterly basis with the largest portion of revenue being received in the last quarter. 22. BUDGET UNIT 0696 - PLEASANT HILL BART EXPENDITURES: Budgeted $ 633,185 Percent Expended 0 Expenditures appear out of line with the budget due to $64,000 of expenses not yet posted and an accounting technicality. The Auditor-Controller's Office appropriated almost $500,000 of fiscal year 1992-93 fund balance to the current year's budget appropriations which makes actual expenditures appear low. 23. BUDGET UNIT 0841 - AIRPORT OPERATIONS EXPENDITURES: Budgeted $ 3,166,837 Percent Expended 14% Approximately one-third of this budget unit's revenues are Caltrans loans which have not yet been received. The state's first disbursement will occur in early 1994 and the remainder is anticipated to arrive near the end of the County's fiscal year. REVENUES: Budgeted $10,975,930 Percent Received 0 The capital projects and the offsetting Federal Aviation Agency grants budgeted in this unit do not follow a predictable pattern. The department expects to receive reimbursement in the amount of $1.3 million within the month for work performed last fiscal year. Billing the federal government for current expenditures will not occur until the current project is complete. The department anticipates no problems and only budgets those revenues it has received assurances of obtaining.